问题 问答题

2005年3月20日,某市国税分局对辖区内甲公司进行纳税检查。其负责人声称甲公司将于3月30日迁往外地经营,因而谢绝接受检查。税务人员认为甲公司有逃避纳税的可能,因此,于3月21日向甲公司下达了(限期缴纳税款通知书),责令其于3月26日前缴纳3月份的应纳税款420000元。3月23日,甲公司开始租用车辆拉走部分货物,经人举报,国税分局发现后于当日向其下达了《提供纳税担保通知书》,责令其于3月24日前提供纳税担保。甲公司以未到纳税期限为由拒绝提供纳税担保并拒绝缴纳税款,税务人员多次与其协调未果。3月27日,国税分局在对甲公司催缴税款无效后,税务人员在部门主任的批准下,扣押了甲公司价值相当于应纳税款的部分货物,并进行相应处罚。甲公司对国税分局采取的税收强制执行措施不服,认为法定的纳税期限应是4月10日,在此期限之前税务机关不能采取强制执行措施,并为此向上级税务机关申请复议。
要求:根据税收征管法的规定,分析国税分局的上述行为是否合法为什么国税分局是否可以采取税收强制执行措施

答案

参考答案:(1)国税分局要求甲公司限期缴纳税款的行为正确。我国税收征收管理法规定,税务机关有根据认为从事生产经营的纳税人有逃避纳税义务行为的,可以在规定的纳税期之前,责令限期缴纳税款。
(2)国税分局责令甲公司提供纳税担保的行为正确。我国税收征收管理法规定,税务机关在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产迹象的,税务机关应责令其提供纳税担保。
(3)国税分局扣押甲公司货物的行为不合法。我国税收征收管理法规定,如果纳税人不能提供纳税担保,经县以上税务局长批准,税务机关可以扣押相当于应纳税款的商品。但国税分局没有得到相应的审批。
(4)国税分局可以采取税收强制执行措施。因为甲公司没有在国税分局规定的期限内缴纳税款,并且没有提供纳税担保。

解析: 注意采用税收强制执行措施的条件。

阅读理解

Over the past ten years, we have made some big steps forward in our common struggle for development, security and human rights. Aid and debt relief have increased, making the world economy somewhat fairer. At last, the world is taking action against HIV/AIDS. There are fewer wars between countries than there used to be; and many civil wars have ended. More Governments are elected by, and responsible for, the people whom they govern. And all States protect people from war crimes, racial cleansing and crimes against humanity.

But there is so much that still needs doing. The gap between rich and poor continues to grow. Many people still face serious crime, discrimination, and racial conflict. Nuclear weapons require urgent attention. Terrorism, and the reaction to it, is spreading fear and suspicion. It seems that we don't even agree which threats are most important. Those who live on small islands may see global warming as the biggest danger. Those who live in a city that has suffered terrorist attacks, like New York, or Mumbai, or Istanbul, may feel that fighting against terrorism is more urgent. Others again may cite poverty, disease, or genocide. The truth is, these are all global threats. All of us should be concerned about all of them. Otherwise, we may" not succeed in dealing with any of them.

At this time of all times, we cannot afford to be divided. I know that you, the peoples of the world, understand this. Thank you for all the support and encouragement you have given me throughout these ten difficult but exciting years.

Please urge your leaders to work with my successor, and make the United Nations ever stronger and more effective.

Long live our planet and its peoples. Long live the United Nations!

72. The first paragraph mainly describes______________.

A. the fact that the United Nations has become stronger

B. the achievements that the United Nations has made

C. the threats that the United Nations has come across

D. the steps that have been taken to help developing countries

73. From the second paragraph we learn___________________.

A. which problems are the most important

B. the task to improve our world is not so difficult

C. we still have a long way to go to achieve world peace

D. the future of the world is not certain

74. According to the text, which of the following is not true?

A. Islanders care more about terrorism than global warming.

B. More leaders are voted for by the people for. whom they are responsible, whom they govern.

C, The speaker has spent almost all his professional life working for the United Nations

D. People around the world don't agree which threats are most important,

75. The speech must have been made by the_________________.

A. Secretary-General of the UN           B. president of the US

C. prime minister of the UK              D. president of the PRC

判断题